7. А. Задайте разделительные вопросы к следующим предложениям:

1. The word «debit» pre-dates double-entry, ________________________?

2. It derives from the Latin for "he owes", _______________________?

3. All decreases in capital liabilities or revenues are debits,___________?

4. The total of the debits will be always equal to the total of the credits, ______________________________?

5. Judas was sitting on the left from Christ at the Last Supper, __________?

6. It has come to the English language from Latin, __________________?

7. Creditors were regarded as "good", ___________________________?

8. A company can pay debts, __________________________________?

9. Left-handedness has always been regarded as bad,________________?

10. The word credit has two meanings, __________________________?

7. Б. Вставьте в предложение пропущенное слово: debit, double-entry system, assets and liabilities, total, increased, decreased, capital, expenses, credit, company.

1. The word ______________means «he owes".

2. You need ___________________ if you want to start your own business.

3. The _________________ appeared in 1494.

4. The ______________amount of money spent by the company is 3 bln. dollars.

5.__________________ are the main financial indicators of the economic position of the company.

6. The export extraction of gas in Russia has _______________this year.

7. The word ______________means «he trusts".

8. It`s necessary to calculate accounting economic ____________________ for the final reporting.

9. Gazprom is the biggest ____________________ in the Russian Federation.

10. This year there has ____________________ the Gross National Product of the Russian Federation.

Учим термины

92. The left /right -hand side of accounts – левая/правая сторона счетов

93. double-entry system - система двойной записи

94. To оwe – быть в долгу, задолжать

95. To increase увеличивать

96. To decrease – понижать, уменьшать

97. To be equal – быть равным, равняться

98. The total of the debits/ credits – общая сумма расхода /прихода

99. Debt - долг

100. capital liabilities – обязательства по основному капиталу, счета капитала.

1

Called – которая называется

They say – говорят

Saxon word – слово саксонского происхождения

shelf - полка

at the top- в верхней части

since those days – с тех дней

Instead – наоборот

post - делать проводку, разносить по счетам

01. Money - деньги

102. Еntry - проводка

8. Прочитайте следующий текст и переведите его на русский язык. Вставьте в текст пропущенные слова.

- the ledge

- the main book of accounts

- records

- an account

- a ledger –

- transactions

- goods

The Ledger — the Main Book of Accounts

A

Discovered – открыл

describe –описать

refer-относиться к

has survived –осталось, выжило

were published – были опубликованы

to employ использовать

recording device – прием ведения записей

advantage – преимущество

abolish – устранять

creating order out of chaos – порождая порядок из хаоса

required –требовал

over – свыше

apply for - применять

ll records in accounting are kept in a book called……………………... They say it takes its name from a Saxon word meaning "lies down". The shelf on which it lay became known as………………... In the earliest days of accounting the ledger lay on the ledge, usually under a window where the light was good. Clerks would record all the……………………………. in date order. Each page in the ledger was called…………………... Each account had at the top the name of the person, or……………………, or any other thing which was being accounted for. Many years have passed since those days. Businesses have become much larger today. It is not convenient to keep the ledger. Instead, computer ……………………are being used. But still ………………………… is called the ledger and must be posted daily with all the transactions that take place.

Учим термины

103. Goods - товары

104. Transaction – операция, сделка, проводка

105. In date order – датированный сегодняшним числом

106. Account for – составлять, насчитывать, учитывать